PRESOJA ORGANIZIRANOSTI RAČUNOVODENJA ZALOG V TRGOVINSKEM PODJETJU

Dacinger, Mojca

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Title:	PRESOJA ORGANIZIRANOSTI RAČUNOVODENJA ZALOG V TRGOVINSKEM PODJETJU
Authors:	ID Dacinger, Mojca (Author) ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor...
Files:	VS_Dacinger_Mojca_2011.pdf (364,11 KB) MD5: 9123D2BC8050A94760026C679A8FB719 PID: 20.500.12556/dkum/1d5e66bf-f697-4143-85fc-3e8b3bf1a5f1
Language:	Slovenian
Work type:	Undergraduate thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Diplomsko delo obravnava presojo organiziranosti računovodenja zalog v trgovinskem podjetju X. Računovodstvo lahko opravlja svoje funkcije le, če je ustrezno organizirano. Od organiziranosti je namreč odvisno, ali bodo računovodske informacije uporabne za notranje in zunanje uporabnike, torej, ali bodo kakovostne, relevantne, zanesljive, primerljive in razumljive. V raziskavi sem podala pregled veljavne zakonodaje, ki jo mora trgovinsko podjetje pri svojem delu upoštevati. Predstavljena je organiziranost računovodstva trgovskega blaga v trgovinskih podjetjih in sestavnih delov (knjigovodstva, računovodskega predračunavanja, računovodskega nadziranja in računovodskega analiziranja). Ugotavljam, da je v proučevanem podjetju računovodsko nadziranje dobro organizirano, računovodsko predračunavanje in računovodsko analiziranje pa imata določene pomanjkljivosti. Ugotovljene pomanjkljivosti so dopolnjene s predlogi za njihovo odpravo. Proučevano podjetje X je usmerjeno v trgovinsko dejavnost, zato večji del kratkoročnih sredstev predstavljajo zaloge trgovskega blaga. Zaloge potrebuje zaradi neprekinjenega toka poslovanja in redne preskrbe tržišča. Zaloge predstavljajo velik segment investiranega kapitala. Ugotovljene so pomanjkljivosti v zvezi z vodenjem zalog, ki pa sem jih dopolnila s predlogi za odpravo.
Keywords:	zaloge, organiziranje računovodstva, računovodske funkcije, računovodsko predračunavanje, računovodsko analiziranje, računovodsko nadziranje, knjigovodstvo, trgovinsko podjetje
Place of publishing:	Makole
Publisher:	[M. Dacinger]
Year of publishing:	2011
PID:	20.500.12556/DKUM-18659
UDC:	657
COBISS.SI-ID:	10723868
NUK URN:	URN:SI:UM:DK:LZZFEI8Q
Publication date in DKUM:	11.07.2011
Views:	2120
Downloads:	233
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	ESTIMATION OF THE BOOKKEEPING ARRANGEMENT OF THE STOCK IN THE ENTERPRISE
Abstract:	This undergraduate thesis discusses the organisation structure of accounting the stock and supply in a trade company X. Stock and supply accounting can be efficiently and effectively performed only if appropriate organisation is applied, hence making the accounting information appropriate, relavant, and reliable not only for internal but also external use. The thesis overviews the present legislation for trade companies, organisational structure of accounting departments in trade companies, and day to day accounting operation (bookkeeping, budgeting, accounting supervision and analysis) of the company X. The bookkeeping operation of the above mentioned company is properly organised, however, budgeting and accounting analysis operations contain some faults, which are analysed and improved throughout the thesis. Trade company x invests most of the short-term budget in the stock to buffer the market demands, making consise bookkeeping a necessity, for which the procedures were improved in this thesis.
Keywords:	stock and supply, organisation of accounting, accounting function, budgeting, acconting analysis, accounting supervision, bookkeping, trade company

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